HB65 Alabama 2026 Session

Summary

Primary Sponsor

Jamie KielRepresentative

Republican

Session

2026 Regular Session

Title

Franklin County; senior property tax exemption, authorized; constitutional amendment

Summary

Proposes a Franklin County constitutional amendment to let residents aged 65 and older claim a senior property tax exemption on real property, with the assessed value frozen for the year before the exemption begins.

What This Bill Does

It would authorize a senior property tax exemption for real property in Franklin County that is owned by a 65+ individual, provided the property is a single-family, owner-occupied home used as the owner's principal residence for at least five years before the tax year when the exemption starts. The exemption would freeze the assessed value for the year immediately prior to claiming the exemption. The exemption would continue as long as the property remains the owner's principal residence, and the owner would still be eligible for the homestead exemption and other exemptions; millage rate changes would still apply, and any additions to the property after claiming the exemption would be taxed based on the increase in assessed value after the exemption. The exemption could be claimed starting October 1, 2027, for the property's value on October 1, 2026, and claims must be filed in writing with the Franklin County Revenue Commissioner between October 1 and December 31.

Who It Affects

• 65+ residents of Franklin County who own and occupy a single-family home as their principal residence for at least five years; they would be eligible to receive the senior property tax exemption on their real property.
• Franklin County Revenue Commissioner and other county tax offices responsible for administering the exemption, including processing written applications and maintaining records for claims filed between October 1 and December 31.

Key Provisions

• Eligibility criteria: age 65 or older; property in Franklin County; real property; single-family, owner-occupied; used as principal residence for at least five years prior to first claim.
• Exemption details: freezes the property's assessed value for the year immediately prior to claiming the exemption.
• Continuation and interactions: exemption remains as long as the property is the owner's principal residence; owner remains eligible for homestead and other exemptions; millage rate changes still apply; additions after claiming exemption are taxed based on the increased assessed value.
• Timing and filing: may be claimed beginning October 1, 2027, based on the value as of October 1, 2026; must be filed in writing with the Franklin County Revenue Commissioner between October 1 and December 31; applies only to Franklin County.
• Administrative notes: if ratified, the Code Commissioner will number and place the amendment in the constitution and may perform non-substantive revisions (style, citations, cross-references).

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Franklin County